What Is the Last Day for W2 to Be Mailed Out?

A W-2 form, officially known as the Wage and Tax Statement, is an important document for both employees and the Internal Revenue Service (IRS). It provides a summary of an individual’s annual earnings from an employer and the amounts of federal, state, and local taxes withheld from their pay. This form is important for preparing accurate tax returns. The timely receipt of this form is an important step for individuals to fulfill their tax obligations each year.

The Standard W-2 Mailing Deadline

Employers are required to furnish W-2 forms to their employees by January 31 following the close of the tax year. This deadline allows employees sufficient time to prepare and file their income tax returns.

Should January 31 fall on a Saturday, Sunday, or a legal holiday, the deadline shifts to the next business day. The consistency of this deadline helps streamline the tax preparation process for taxpayers.

This deadline is also important for the IRS, as it aligns with the due date for employers to file Copy A of the W-2 form with the Social Security Administration (SSA). This simultaneous submission helps the IRS verify income reported on individual tax returns and aids in the detection of potential refund fraud.

Steps for Employees Not Receiving Their W-2

If an employee has not received their W-2 form by the standard January 31 deadline, the first step is to contact the employer directly. It is advisable to reach out to the payroll or human resources department to inquire about the status of the W-2 and confirm the mailing address on file.

If contacting the employer does not resolve the issue, or if the W-2 is still missing by mid-February, the next step is to contact the IRS for assistance. The IRS can be reached at their toll-free number, 800-829-1040. When contacting the IRS, be prepared to provide:

• Your name, address, Social Security number, and phone number.
• The employer’s name, address, phone number, and dates of employment.

The IRS will then contact the employer on the employee’s behalf to request the missing W-2.

Even without a W-2, employees are still responsible for filing their tax returns by the April deadline or requesting an extension. If the W-2 is still unavailable, taxpayers can use Form 4852, “Substitute for Form W-2, Wage and Tax Statement.” This form allows individuals to estimate their wages and taxes withheld based on reliable records. Form 4852 requires detailed information including estimated gross pay, federal income tax withheld, and Social Security and Medicare taxes withheld, which can typically be found on year-end pay summaries.

Employer Options for W-2 Distribution and Extensions

Employers have several methods for distributing W-2 forms to their employees, with traditional mail being a common approach. If forms are mailed, they must be postmarked by the January 31 deadline. Alternatively, employers can distribute W-2s electronically, provided the employee has given their explicit consent. Electronic consent requires clear communication to the employee regarding the scope and duration of the consent, and the necessary hardware and software to access the form.

Ensuring accurate employee contact information is important for timely delivery, whether through mail or electronic means. Employers should encourage employees to update their personal details, including mailing addresses and email addresses, to prevent W-2s from being undeliverable. This proactive measure helps ensure compliance and reduces the need for reissuing forms.

While employers must distribute W-2s to employees by January 31, they can request an extension of time to file W-2s with the Social Security Administration (SSA) using Form 8809, “Application for Extension of Time To File Information Returns.” This form provides an automatic 30-day extension to file with the SSA, but it is not an automatic extension for furnishing W-2s to employees. An extension for furnishing forms to employees is granted only under extraordinary circumstances and requires a separate request. The IRS generally does not grant automatic extensions for the employee copy of the W-2.